82706 ÷ 4 = 20676 R2
Let's divide 82706 by 4.

Step 1:
4 goes into 8 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 8 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 4

Step 2:
4 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 20
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 3:
4 goes into 27 6 times with a remainder of 3.
Write down 6 as next digit of of the result. 
Result so far: 206
Subtract 24 from 27 to get 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 4

Step 4:
4 goes into 30 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 2067
Subtract 28 from 30 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 4

Step 5:
4 goes into 26 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 20676
Subtract 24 from 26 to get 2.

The final result is 20676 with a remainder of 2.